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Notice 2024-02: IRS Offers Guidance on (Some) SECURE 2.0 Questions

Proskauer's Employee Benefits & Executive Compensa

requires that 401(k) plans established after December 28, 2022, implement automatic enrollment provisions for plan years starting after December 31, 2024. 401(k) Plans : If two or more 401(k) plans established before December 29, 2022, merge into a single ongoing plan, the ongoing plan is not subject to the SECURE 2.0

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